大家退休后按月领取的基本养老金（也就是大家所说的退休金），无需缴纳个人所得税。 欢迎扫描下方二维码关注： 6月24日，网上一则通报引发不少人担忧， 误以为退休后按月领取的 基本养老金 要交3%的个税， 其实是闹了个乌龙。 退休金不需要缴 纳个税！ 官方回应： 退休金无需缴纳个税 6月24日晚，北京市税务局12366纳税缴费服务热线回应纳税人咨询。 例如个税税率在20%的情况下，缴纳12000元个人养老金时，可享受2400元的税收优惠，而退休领取时仅按3%缴纳。 来源 丨武林税客厅 编辑 丨鲸鱼 基本养老金一直都免税。 根据《中华人民共和国个人所得税法》第四条第七项的规定：按照国家统一规定发给干部、职工的安家 费、退职费、 基本养老金或者退休费、 离休费、离休生活补助费 免征个人 所得税 。 个人养老金 ≠ 基本养老金（ 退休金） 个人养老金已享受税收优惠 个人养老金 和基本养老金（也就是退休金）不一样，个人养老金 是政府政策支持、个人自愿、市场化运营的 补充养老保险 ，每年缴 存上限为12000元， 可按规定享受税收优惠： ■ 缴存时，可从工资等收入中扣除，无需缴纳个人所得税； ■ 领取时，只需按照最低档3% ...

【环球时报综合报道】日本政府近日为应对日元贬值、国内物价飙升等问题，研究了一系列措施，其中包括取消境外游客的免税购物。有日本相关从业人员 表示忧虑，担心"会导致观光客减少"。对于不少出境游客而言，逛免税店、购买物美价廉的商品是出行必不可少的项目之一，这种愉悦的购物体验要归功于 一位爱尔兰企业家布伦丹·奥雷根70多年前的一次大胆创新。他让免税店的"种子"在爱尔兰香农机场"生根发芽"。 据《爱尔兰时报》报道，香农机场始建于20世纪30年代，位于爱尔兰西部，因地理位置优越，很快成为连接欧洲与美洲的一座重要"跨大洋航线中转站"。香 农机场于1945年启用，在全面投入商业运营的第一年接待超过10万名游客。 就在形势一片大好之时，当时机场的餐饮事务主管、商人出身的奥雷根已开始"居安思危"：根据他的判断，喷气式飞机的面世意味着美国航班可能不再需要 中途降落加油，且当时爱尔兰政府也更倾向于加大对都柏林机场的投入，香农机场未来的发展方向需要认真思考。 奥雷根开始主动寻求创收项目。一次从美国乘船回爱尔兰的经历给了他灵感，奥雷根发现在公海上，人们可以买到免税商品，于是萌生将这套商业模式搬到 机场的想法。爱尔兰政府起初对这个想法充满 ...

记者从市商务局获悉，在哈尔滨市政府及有关部门支持下，中国港中旅资产经营有限公司旗下哈尔滨市 内免税店在完成新政转型后于6月25日进行试营业，门店落址于中央大街商圈安隆街17号。作为市内免 税店新政后在黑龙江省的首家市内免税店，该门店的开业进一步强化了哈尔滨免税商业布局。 记者采访了解到，依据市内免税店相关政策规定，市内免税店采用"市内选购、口岸提货"模式。店内面 积为264平方米，引进全球"好物"，打造以美妆香氛、高端酒水为核心的多维度商品体系，另还有百 货、食品、国潮商品等品类。店内汇聚范思哲、雅漾、馥绿德雅、蓝旅等免税品牌及泸州老窖、郎酒、 舍得等国内外知名酒水品牌。 工作人员表示， 在试营业期间该店畅销商品6.18折起，部分商品满2000元直减700元现金。目前，仍有 一些货品在途，预计7月初至7月中旬抵达门店，届时店面商品将进一步丰富。 市内免税店，是指经国务院批准，按规定设立在市内，向即将出境的旅客销售免税商品的商店。去年8 月，财政部、商务部等五部门发出通知，在武汉、广州、成都、深圳、天津、西安、长沙和福州8个城 市，各设立1家市内免税店。此前，我国在北京、上海、青岛、大连、厦门、三亚已设有6家市 ...

Core Viewpoint - The retail sector in commercial real estate is experiencing a transformation driven by consumer promotion policies and the expansion of the duty-free economy across major cities in China, leading to increased consumer spending and inbound tourism [3][5][6]. Group 1: Retail Sector Performance - Major retail operators such as CR Land, Longfor Group, and Link REIT are showing varied performance, with some projects achieving significant growth while others struggle with older assets requiring continuous investment [3][9]. - The retail property portfolio of Link REIT in mainland China reported a total revenue and net property income growth of 29.7% and 28.9% respectively, driven by strong performance from specific projects in Shanghai and Shenzhen [9][12]. Group 2: Consumer Promotion Policies - Cities like Shenzhen, Chongqing, and Chengdu have introduced consumer promotion policies aimed at boosting local economies, with initiatives such as the establishment of new retail stores and events to attract consumers [5][6]. - The focus on green consumption and the establishment of new retail formats, such as duty-free shops in urban areas, are part of a broader strategy to enhance consumer engagement and stimulate economic activity [5][8]. Group 3: Experience and Content Enhancement - Existing retail spaces are undergoing significant upgrades to enhance consumer experience, with a shift towards immersive and engaging environments to attract foot traffic [14][17]. - New entrants in the outlet market are leveraging unique themes and experiences to differentiate themselves, such as health and wellness concepts in shopping centers [13][19]. Group 4: Cross-Border E-commerce Expansion - Cross-border e-commerce platforms like TikTok Shop are expanding into new European markets, indicating a strategic move to capture a broader customer base [30][31]. - Domestic platforms are also enhancing their international competitiveness, with initiatives like JD's collaboration with Xiaohongshu to improve conversion rates and customer engagement [34]. Group 5: REITs and Investment Trends - The approval of new consumption infrastructure REITs, such as the China Green Development REIT, reflects a growing trend towards light-asset operations and the optimization of commercial assets [35][36]. - Existing REITs are showing stable operations, with a reported cash distribution rate of 4.19% for the recently restructured Huaxia First Creation Outlet REIT [36][37].

Core Viewpoint - The recent policy changes have led to the establishment of new city duty-free shops in several Chinese cities, aiming to boost domestic consumption and attract foreign tourists [1][4][9]. Group 1: Policy and Market Developments - The Ministry of Finance and other departments issued a notice on improving city duty-free shop policies, resulting in the opening of new shops in cities like Guangzhou, Chengdu, and Shenzhen [1][4]. - The city duty-free shops are positioned to facilitate the return of domestic residents' overseas consumption and promote tourism spending by foreign visitors [1][9]. - The new shops emphasize a mixed business model combining duty-free and taxable goods, as well as online and offline sales [4][10]. Group 2: Company Involvement and Operations - China Duty Free Group (CDFG) has secured contracts for several city duty-free shops, including locations in Chengdu and Tianjin, with a focus on high-traffic areas [3][4]. - The operational model allows for partnerships, as seen with the collaboration between Wangfujing and Wushang Group for the Wuhan duty-free shop [3][8]. - As of now, there are 27 city duty-free shops across 22 cities, with CDFG operating 12 of them [8][9]. Group 3: Market Potential and Consumer Base - The city duty-free shop market is projected to grow significantly, with short-term estimates below 4 billion yuan and long-term forecasts exceeding 30 billion yuan [9][10]. - The primary customer base consists of outbound travelers from airports and cruise ships, with a notable increase in foreign tourist spending encouraged by relaxed visa policies [9][10]. - The competition landscape is becoming increasingly diverse, with various stakeholders including local department stores and tourism companies entering the market [10].

5月2日，美国特朗普政府终止了小额包裹免税政策，过去的几年里，中国跨境电商平台SHEIN、Temu均是这一优 惠政策的受益者，以"小包直邮"的方式发往美国，享受关税豁免。现在，这些平台在美国访问量已经大幅下滑。 过去两个月，中国跨境卖家和平台们开辟了更多新市场，有卖家近期在欧洲市场的收入上涨明显，已经超过美国 取消小额包裹免税政策前的水平 文/《财经》研究员 黄思韵 编辑/刘以秦 近日，中国海关总署公布数据，中国5月对美国的低价值小额包裹出口同比下降39%，环比下降53%，降至78.4亿 元，为2023年初以来的最低水平。 一些Temu商家告诉《财经》，近两个月，他们在美国市场的销量直线下滑。有商家说，销量较政策终止前下滑了 50%以上，甚至1天0单，这种情况之前从未出现过。他们所在的同行群纷纷在传"下周Temu恢复美区站外广告"， 商家们感觉到一丝希望。 6月24日，跨境卖家陈泰瑞（化名）对接的Temu买手在群里告知商家们，"美国站流量重启：投流恢复，订单量即 将暴涨"。部分店铺在美国站点的全托管模式已经回归，即商家只负责供货，将商品发到国内平台仓库，无需亲自 找货运代理，后续的物流、发货等环节由平台统一包 ...

北京市税务局12366纳税缴费服务热线回应纳税人咨询称，大家退休后按月领取的基本养老金 （也就是大家所说的退休金），无需缴纳个人所得税。与基本养老金不同，个人养老金是政府 政策支持、个人自愿、市场化运营的补充养老保险，每年缴存上限为12000元，可按规定享受 税收优惠：缴存时，可从工资等收入中扣除，无需缴纳个人所得税；领取时，只需按照最低档 3%税率缴税。 ...

报告导读： 离岛免税销售降幅明显收窄、客单价强势反弹，数据修复迹象逐步确立。叠加 封关政策推进、"即买即退"落地与对美加税背景，免税行业迎来配置新窗口。 海南离岛免税：销售规模降幅收窄，客单价增速由负转正。 历史数据角度， 25 年 1-5M 销售金额降幅 收窄，边际改善；客单价扭转持续两年的下降趋势；由于转化率阶段性下降，免税购物人次仍需时间恢 复； 2 月购物单件均价创近年新高。 海南自由贸易岛封关影响几何？ 市场对 " 简税制 " 可能削弱免税渠道优势存在担忧。我们认为，实际落 地过程中， " 一线放开、二线管住 " 要求对跨境商品流转进行严格把控，监管难度显著提升。简税制的 顺利实施依赖于配套制度与监管能力的成熟，短期内全面推行尚存挑战，对免税行业的直接冲击有限。与 此同时，封关政策落地将提升海南在消费、营商、物流等方面的整体吸引力，增强对商旅客流的集聚能 力。在客流潜力逐步释放背景下，龙头公司购物人次的扩容，核心竞争力进一步强化。 离境退税："即买即退"全国推广，消费渗透率有望提升。 4 月 8 日起，离境退税"即买即退"服务措施在 全国范围内推广；政策聚焦境外旅客在境内的消费场景，有望提高外国人在 ...

Group 1: Industry Overview - The sales decline of Hainan's offshore duty-free shopping has narrowed, indicating marginal improvement in the market [1] - The average transaction value has reversed its two-year downward trend, with February's average price per item reaching a recent high [1] - The duty-free shopping visitor numbers still require time to recover due to a temporary decline in conversion rates [1] Group 2: Policy Impact - The implementation of the "simplified tax system" may weaken the advantages of duty-free channels, but its successful execution depends on mature supporting systems and regulatory capabilities [2] - The closure policy is expected to enhance Hainan's overall attractiveness in consumption, business, and logistics, thereby strengthening the core competitiveness of leading companies [2] Group 3: Taxation and Market Dynamics - The "immediate buy and refund" service for departure tax refunds is being promoted nationwide, which is expected to increase the shopping conversion rate for foreign consumers in China [3] - Duty-free channels have significant price advantages over taxed channels, allowing for substantial market share expansion [4] - The price of duty-free products can be significantly lower than taxed prices, with examples including cosmetics at 70-80% of taxed prices and tobacco at 45% [4] Group 4: Investment Recommendations - The duty-free industry is entering a new configuration window due to the narrowing sales decline and strong rebound in average transaction value [5] - Recommended stocks include China Duty Free Group (601888.SH, 01880) and Wangfujing (600859.SH) [5] - Attention is also drawn to China Duty Free Group's H-shares, which are currently at a discount compared to A-shares [5]

今年5月，美国众议院通过了一项被称为"小费免税"的法案。 根据这项法案，收小费的员工可以从联邦税中扣除最多2.5万美元的小费收入，预计平均每年能为符合条件的员工省下1800美元。 这项被称为《小费免税法案》（No Tax on Tips Act）的政策，一时间被赞誉为"服务业从业人员罕见的政策胜利"。有人欢呼："终于有人替劳动者说话 了！"也有人质疑："为什么不是直接涨工资？" 作为一名来自中国的访问学者，在美国生活近一年，我对"小费"这事始终不太习惯——每次结账时，面对屏幕上的小费按钮，总觉得下手不自然。 这一次小费免税的讨论让我发现到，小费不"小"，它背后牵扯的，不只是"给不给""给多少"的选择，更反映了美国服务业制度中深深的裂痕。 在北卡小城生活，外出就餐并不频繁，偶尔去餐厅吃饭，我通常会准备一些现金零钱作为小费。 这种分配机制其实源远流长。小费制度并非美式"感恩文化"的产物，而是带有深刻种族与阶级烙印的历史遗留物。 19世纪末，奴隶制被废除后，大批南方雇主不愿为黑人前奴隶支付全额工资，便借用欧洲贵族社会中的"赏钱"传统，将小费制度化，把"给薪水"的责任悄 悄转嫁给顾客。 这种制度在20世纪初曾受到广泛 ...